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The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2)Srivastava, Anup 10 October 2008 (has links)
I investigated whether implementing SOP 97-2, the revenue-recognition standard
for the software industry, reduces earnings informativeness. This standard is particularly
important for two reasons: First, its provisions coincide with provisions of SAB 101, the
current general revenue-recognition standard. Second, the software industry provides a
laboratory setting for examining multiple-element firms, whose revenue-recognition
challenges keep mounting as more and more firms bundle multiple products and
services. I found that implementing SOP 97-2 leads to additional revenue deferrals and a
decline in earnings informativeness. However, the market prices these deferrals as
revenues, as if these amounts had not been deferred. Moreover, the proforma earnings,
which I calculated by undoing the revenue deferrals, more strongly correspond with
market returns than do the reported earnings. My findings indicate that the accounting
numbers calculated using the pre-SOP 97-2 revenue-recognition rules more strongly
correspond with market returns than do those calculated using SOP 97-2. My findings
should interest FASB in its project on developing a new revenue-recognition standard.
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The US Adoption towards IFRS under Special Consideration of LIFOLexell, Anna, Lindstedt, Kristina January 2010 (has links)
<p>The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). The objective with the adoption is to enhance a one-set of accounting standards used in the world in order to increase comparability between public limited companies in different jurisdictions. With the adoption, the valuation of inventories for American companies will change, since the Last-In, First-Out (LIFO) method is allowed under US GAAP, but not under IFRS. A study from 2008 shows that approximately 36 per cent of American public limited companies is using LIFO. They would therefore be forced to use another inventory valuation method, such as First-In, First-Out (FIFO). The LIFO method is normally used by companies exposed to inflation and increases the cost of goods sold (COGS) and consequently lowers the net income and income tax provision. With the potential adoption, these companies would face large increases of income tax provisions, which would affect them severely.</p><p>This thesis is a review study with the objective to connect recent research with the SEC Roadmap in order to answer the following research questions: How will US companies that are using LIFO be affected by the inventory valuation change to FIFO, from an economic and accounting-based approach? What are the positive and negative aspects with a removal of LIFO regarding the IFRS adoption?</p><p>There is a clear benefit for the US companies using LIFO regarding the smaller income tax provisions. Opponents consider that LIFO will disappear with the US adoption to IFRS. At the same time, recent research considers or doubts that the LIFO method will not face its death with the adoption from US GAAP to IFRS. As a conclusion, the negative effect of removing LIFO as a consequence of this adoption, is the implementation time period, which is too optimistic. Even though, the credibility with a shift from LIFO to FIFO will grow stronger and create a more comparable business world.</p>
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Commande adaptative d'un positionneur en présence d'un frottement secDemange, Jean-Luc 08 January 1991 (has links) (PDF)
La commande en position d'un système mécanique s'effectue toujours en présence d'une force de frottement sec plus ou moins importante. Cette force de frottement introduit un terme non linéaire et non linéarisable dans le système à régler. Elle est de plus dépendante de nombreux paramètres comme la vitesse, la température et les états de surface des pièces mécaniques. De ce fait, elle est souvent considérée comme une perturbation et différentes méthodes de commande linéaire dont les commandes GPS et LQG/LTR sont mises en oeuvre. Pour améliorer les performances de ces commandes, on se propose d'identifier en temps réel la caractéristique du frottement sec et de compenser, avec la commande, cette force perturbatrice. L'identification du frottement permet également de suivre l'usure du système et d'assurer sa maintenance...
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Inhibitors of SecA as Potential Antimicrobial AgentsChaudhary, Arpana S 02 August 2013 (has links)
Protein translocation is essential for bacterial survival and the most important translocation mechanism in bacteria is the secretion (Sec) pathway. Thus targeting Sec pathway is a promising strategy for developing novel antibacterial therapeutics.
We report the design, syntheses, mechanistic studies and structure-activity relationship studies using HQSAR and 3-D QSAR Topomer CoMFA analyses of 4-oxo-5-cyano thiouracil derivatives. In summary, introduction of polar group such as –N3 and linker groups such as –CH2-O- enhanced the potency as well as logP and logS several fold.
We also report the discovery, optimization and structure-activity relationship study of 1,2,4-triazole containing pyrimidines as novel, highly potent antimicrobial agents. A number of inhibitors have been found to inhibit microbial growth at high nanomolar concentrations.
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Monte Carlo simulation and resolution study of the η → e+e− decay in the WASA-at-COSY detector / Monte Carlo simulering och upplösningsstudier av sönderfallet η → e+e− i WASA-at-COSY detektornIkegami Andersson, Walter Kenji January 2014 (has links)
A comparative study is done on the Mini Drift Chamber (MDC) and the Scintillating Electromagnetic Calorimeter (SEC), two main components of the WASA detector. The purpose of the study is to determine the most effective way to calculate the mass of the η−meson by determining the invariant mass of the final products in the η → e+e− decay. When calculating the invariant mass of the lepton pair the distribution from the MDC had a standard deviation of σMDC = (4.212 ± 0.080) · 10−2 GeV/c2 and from the SEC σSEC = (3.563±0.011)·10−2 GeV/c2. To get a precise measurement, events with a lepton scattering at a polar angle below 30◦ have to be rejected, and to achieve highest precision, it is favorable to use the SEC for momenta above 0.28 GeV/c and the MDC below, respectively. In this study, a combined method is developed which results in an invariant mass resolution of σMix = (3.341±0.012)·10−2 GeV/c2. Thus, the combined method gives a small improvement compared to using the SEC alone, but a considerable improvement compared to using only the MDC.
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Valorisation du méthane en hydrogène par reformage catalytiqueRakib, Abdelmajid 06 April 2012 (has links) (PDF)
Ce travail a porté sur la conversion du méthane en hydrogène par les procédés de vaporeformage et reformage à sec, utilisant de nouvelles formulations de catalyseurs afins d'augmenter la sélectivité en produit désiré (H₂), de réduire la production du monoxyde de carbone (CO) et défavoriser la formation de coke. Deux familles de catalyseurs, à base de nickel et de ruthénium supportés par la cérine et/ou l'alumine, ont été évaluées dans ces réactions. Il a été montré que les catalyseurs à base de ruthénium supportés par l'alumine présente une bonne activité catalytique et une très bonne résistance au dépôt de coke dans les réactions de reformage du méthane. La cérine joue un rôle déterminant dans les catalyseurs à base de nickel en favorisant la dispersion de la phase active et évitant la formation des agglomérats. Parallèlement, une inhibition de la formation de coke est observée grâce aux propriétés redox du solide. Les travaux ont porté également sur l'amélioration de la formulation des catalyseurs monométalliques, et un catalyseur bimétallique (Ru-Ni/CeO₂-Al₂O₃) actif, sélectif et stable pour la production d'hydrogène à partir du méthane a été mis au point. L'ajout d'un deuxième métal en faible teneur (0,5%) aide à maintenir le Ni sous sa forme actif empêchant la formation de coke sur la surface du catalyseur. Pour les deux réactions étudiées, les excellentes performances obtenues proviennent essentiellement de l'ajustement des paramètres de réaction et les paramètres de préparation des catalyseurs, ce qui ouvre de réelles perspectives d'application industrielle.
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Machado de Assis leitor de si mesmo: um estudo a respeito da reescrita de alguns contos machadianosMello, Kátia Rodrigues [UNESP] 27 February 2007 (has links) (PDF)
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mello_kr_me_assis.pdf: 4603021 bytes, checksum: dd0a00983574c8d4f6608dc3a2c2cf96 (MD5) / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / Desde el comienzo de su carrera, Machado de Assis (1839-1908) colaboró con los periódicos de su época en forma vehemente. Llegó a escribir para aproximadamente cincuenta medios de comunicación, para algunos de ellos en forma simultánea, motivo por el cual no siempre contaba con el tiempo suficiente para producir textos totalmente inéditos. Este hecho lo llevó, en muchos casos, a reaprovechar algunos de sus cuentos, a los cuales les efectuaba algunas modificaciones antes de la nueva publicación. De esta manera, el objetivo del presente trabajo fue la realización de un estudio de algunos cuentos escritos y, posteriormente, reescritos, por Machado de Assis. Los cuentos seleccionados fueron, respectivamente, escritura y reescritura: O país das quimeras (1962) y Uma excursão milagrosa (1866), Quem desdenha (1873) y Ponto de vista (1873), Ruy de Leão (1872) y O imortal (1882). El análisis de estos textos posibilitó el estudio panorámico del perfil de los periódicos en los que originalmente se pubicaron O Futuro (1862-1863), Jornal das Famílias (1864-1878) y A Estação (1879-1904) por el hecho de que estos soportes fueron los delineadores del contexto de producción del escritor y, consecuentemente, de algunas de las modificaciones realizadas en el proceso de reescritura de los cuentos. A excepción de El inmortal, publicado en 1882, los otros cuentos en cuestión pertenecen al llamado primer período o período romántico de la producción de Machado de Assis, de acuerdo a las convenciones establecidas por la crítica. La elección de estos cuentos se debe justamente al hecho de que las producciones de ese período inicial de la carrera del escritor se consideran menores y, por ello, se encuentran relegadas, prácticamente, al olvido. / Desde o início de sua carreira, Machado de Assis (1839-1908) exerceu intensa atividade de colaboração em periódicos, chegando a escrever para um total aproximado de cinqüenta veículos, em vários deles de forma concomitante. Logo, o escritor nem sempre tinha tempo suficiente para produzir textos totalmente inéditos, o que o levou, muitas vezes, a praticar o reaproveitamento de alguns de seus contos, nos quais efetuava algumas modificações, para nova publicação. Assim sendo, o objetivo deste trabalho foi a realização de um estudo de alguns contos escritos e, posteriormente, reescritos por Machado de Assis. Os contos selecionados foram, respectivamente, escritura e reescritura: O país das quimeras (1862) e Uma excursão milagrosa (1866), Quem desdenha... (1873) e Ponto de vista (1873), Ruy de Leão (1872) e O imortal (1882). A análise desses textos viabilizou o estudo panorâmico do perfil dos periódicos em que foram originalmente publicados O Futuro (1862-1863), Jornal das Famílias (1864-1878) e A Estação (1879-1904) , por serem tais suportes os delineadores do contexto de produção do escritor, e, conseqüentemente, de algumas das alterações realizadas no processo de reescritura dos contos. Com exceção de O imortal, publicado em 1882, os demais contos em pauta pertencem à chamada primeira fase ou fase romântica da produção de Machado de Assis, conforme convenciona a crítica. A escolha desses contos se deu justamente pelo fato de as produções desse período inicial da carreira do escritor serem consideradas menores, e, por isso, serem relegadas, praticamente, ao esquecimento. Através da análise do processo de reescritura empreendido por Machado de Assis foi possível observar não somente o crescimento e aperfeiçoamento do escritor na produção de narrativas, mas também a postura subversiva adotada por ele em relação à tradição romântica, desde suas primeiras produções.
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Uma novela infernalCabrini Júnior, Paulo de Tarso [UNESP] 20 September 2002 (has links) (PDF)
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cabrinijunior_pt_me_assis.pdf: 347300 bytes, checksum: 1beb213681f7ce2605a14c2e4aeee265 (MD5) / Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) / As Obras do Diabinho da Mão Furada têm sido um texto polêmico, pela suspeita de que transmite, sob a forma de novela doutrinária católica, uma mensagem contrária a essa mesma doutrina e suas práticas. Escrita em Portugal, no início do século XVIII, mas publicada, no Brasil, apenas em 1861-1862, a novela é atribuída a Antonio José da Silva (1705-1739), autor conhecido por suas peças para teatro de bonecos, nas quais usava satirizar as instituições e os valores morais e sociais de sua época. Cristão-novo, mais conhecido pelo apelido O Judeu, Antonio José foi preso e torturado, em 1726, por crime de judaísmo. Foi depois dessa primeira prisão que Antonio José passou a escrever e fazer representarem suas peças, como forma disfarçada de agressão e resistência ao Tribunal da Inquisição, até ser preso novamente e executado em auto-de-fé, em 1739. Esta dissertação de mestrado se propõe a investigar a mensagem camuflada das Obras do Diabinho da Mão Furada, e interpretar a crítica ao Tribunal da Inquisição, disfarçada, textualmente, em apologia da doutrina católica. / Obras do Diabinho da Mão Furada is a controversial text, because it seems that, under a catholic and doctrinal shape, it transmits a message against that same doctrine and against its practices. The story was written in Portugal, in the beginning of the XVIIIth century, but it was published in Brazil in 1861-1862. Its authorship is imputed to Antonio José da Silva (1705-1739), an author known by his puppet plays, which he used to satirize the institutions, the moral and the social values of his age. Antonio José, better known as The Jew, was arrested and tortured in 1726, because of jewish practices. After that, he began to write and perform his plays, as a disguised form of agression and resistence to the Inquisition, and done it until his last imprisonment and death (1739). The motion of this present work is an investigation of the disguised message of the story Obras do Diabinho da Mão Furada, in order to decode the assaults against the Inquisition - assaults textually disguised beneath an eulogy of the catholic doctrine.
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VT Preparado : AC/JC : a videoarte de Walter Silveira /Andrade, Eliana Lobo de, 1950- January 2015 (has links)
Acompanha DVD com o video VT Preparado:AC/JC, de autoria de Walter Silveira e Pedro Vieira / Orientador: Omar Khouri / Banca: José Leonardo do Nascimento / Banca: Neiva Pitta Kadota / Resumo: A proposta deste trabalho se centra na pesquisa das influências da poesia concreta na videoarte, especialmente no video "VT Preparado:AC/JC", de autoria de Walter Silveira e Pedro Vieira. Não se trata, aqui, do vídeo como emissão televisiva ou em suas características técnicas, mas como possibilidade de expressão utilizada pelo artista. Como dois movimentos de vanguarda, a poesia concreta e a videoarte, estão presentes como fundamentos na obra citada, foco desta dissertação. / Abstract: The proposal of this work is centered in research on the influences of concrete poetry upon video art, particularly in the "VT Preparado: AC/JC" video, by Walter Silveira and Pedro Vieira. The point here is neither the video as television emission, nor its technical features, but its possibilities of expression chosen by the artist. Concrete poetry and video art, both cutting edge movements are present as fundamentals of the above mentioned work, in which this dissertation is focused. / Mestre
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Uma novela infernal /Cabrini Júnior, Paulo de Tarso. January 2002 (has links)
Orientador: Odil José de Oliveira Filho / Banca: Aguinaldo José Gonçalves / Banca: José Carlos Zamboni / Resumo: As Obras do Diabinho da Mão Furada têm sido um texto polêmico, pela suspeita de que transmite, sob a forma de novela doutrinária católica, uma mensagem contrária a essa mesma doutrina e suas práticas. Escrita em Portugal, no início do século XVIII, mas publicada, no Brasil, apenas em 1861-1862, a novela é atribuída a Antonio José da Silva (1705-1739), autor conhecido por suas peças para teatro de bonecos, nas quais usava satirizar as instituições e os valores morais e sociais de sua época. Cristão-novo, mais conhecido pelo apelido "O Judeu", Antonio José foi preso e torturado, em 1726, por crime de judaísmo. Foi depois dessa primeira prisão que Antonio José passou a escrever e fazer representarem suas peças, como forma "disfarçada" de agressão e resistência ao Tribunal da Inquisição, até ser preso novamente e executado em auto-de-fé, em 1739. Esta dissertação de mestrado se propõe a investigar a mensagem "camuflada" das Obras do Diabinho da Mão Furada, e interpretar a crítica ao Tribunal da Inquisição, disfarçada, textualmente, em apologia da doutrina católica. / Abstract: Obras do Diabinho da Mão Furada is a controversial text, because it seems that, under a catholic and doctrinal shape, it transmits a message against that same doctrine and against its practices. The story was written in Portugal, in the beginning of the XVIIIth century, but it was published in Brazil in 1861-1862. Its authorship is imputed to Antonio José da Silva (1705-1739), an author known by his puppet plays, which he used to satirize the institutions, the moral and the social values of his age. Antonio José, better known as "The Jew", was arrested and tortured in 1726, because of jewish practices. After that, he began to write and perform his plays, as a "disguised" form of agression and resistence to the Inquisition, and done it until his last imprisonment and death (1739). The motion of this present work is an investigation of the "disguised" message of the story Obras do Diabinho da Mão Furada, in order to decode the assaults against the Inquisition - assaults textually disguised beneath an eulogy of the catholic doctrine. / Mestre
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